Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs (...) receive the strongest institutional support and are the most prone to institutional oversight, thereby exhibiting the weakest tendency to invest in tax havens. This top group is followed by SOEs controlled by local governments, politically connected private firms, and private firms without political connections. These groups exhibit an increasing tendency to invest in overseas tax havens. The empirical analysis of Chinese listed firms during 2003–2013 supports our hypotheses. This research contributes to the business ethics literature by identifying institutional drivers of overseas tax haven investment by emerging market firms, thereby adding to the ethical debate on international tax avoidance. (shrink)

With the emergence of online communities, more and more people are participating in online technology communities to meet personalized learning needs. This study aims to investigate whether and how male and female users behave differently in online technology communities. Using text data from Python Technology Community, through LDA (Latent Dirichlet Allocation) model, sentiment analysis and regression analysis, this paper reveals the different topics of male and female users in the online technology community, their sentimental tendencies and activity under different topics, (...) and their correlation and their mutual influence. The results show that: (1) Male users tend to provide information help, while female users prefer to participate in the topic of making friends and advertising. (2) When communicating in the technology community, male and female users mostly express positive emotions, but female users express positive emotions more frequently. (3) Different emotional tendencies of male and female users under different topics have different effects on their activity in the community. The activity of female users is more susceptible to emotional orientation. (shrink)

N6‐methyladenine (6mA) is one of the most abundant types of DNA methylation, and plays an important role in bacteria; however, its roles in higher eukaryotes, such as plants, insects, and mammals, have been considered less important. Recent studies highlight that 6mA does indeed occur, and that it plays an important role in eukaryotes, such as worm, fly, and green algae, and thus the regulation of 6mA has emerged as a novel epigenetic mechanism in higher eukaryotes. Despite this intriguing development, a (...) number of important issues regarding its biological roles are yet to be addressed. In this review, we focus on the 5mC and 6mA modifications in terms of their production, distribution, and the erasure of 6mA in higher eukaryotes including mammals. We perform an analysis of the potential functions of 6mA, hence widening understanding of this new epigenetic mark in higher eukaryotes, and suggesting future studies in this field. (shrink)

Based on upper echelon theory, we employ machine learning to explore how CEO characteristics influence corporate violations using a large-scale dataset of listed firms in China for the period 2010–2020. Comparing ten machine learning methods, we find that eXtreme Gradient Boosting (XGBoost) outperforms the other models in predicting corporate violations. An interpretable model combining XGBoost and SHapley Additive exPlanations (SHAP) indicates that CEO characteristics play a central role in predicting corporate violations. Tenure has the strongest predictive power and is negatively (...) associated with corporate violations, followed by marketing experience, education, duality (i.e., simultaneously holding the position of chairperson), and research and development experience. In contrast, shareholdings, age, and pay are positively related to corporate violations. We also analyze violation severity and violation type, confirming the role of tenure in predicting more severe and intentional violations. Overall, our findings contribute to preventing corporate violations, improving corporate governance, and maintaining order in the financial market. (shrink)

In this introduction, I provide a brief overview of the main arguments defended by Avia Pasternak in her book, ‘Responsible Citizens, Non-Responsible States’ and summarise the critics she will confront from four political and legal theorists who work in the area of individual citizens’ responsibility for state wrongdoings.

While the existing literature finds that corporate social responsibility (CSR) can provide insurance-like protection in negative events, it remains unclear how CSR buffers firms from market penalties for negative events. To address this concern, we conduct event studies and regressions using data from the environmental violations by Chinese publicly traded companies and their interlocked companies from 2009 to 2021. Our results show that the market reacts negatively to environmental violations. The market penalty diffuses through director networks and leads to the (...) collective punishment of interlocked firms. CSR has an insurance-like effect that buffers market penalties and collective punishment for environmental violations. Long-term CSR has a stronger insurance-like effect than short-term CSR. Additionally, the insurance-like effect of CSR still exists during repeated environmental violation events. This paper contributes to the literature on the insurance-like effect of CSR and provides a reference for corporate CSR practice and investors' CSR decisions. (shrink)

ABSTRACTUsing faces as the priming stimuli, the present study explored the influence of facial expressions on the activation of gender stereotypes using a lexical decision paradigm. Experiment 1 explored the activation of gender stereotypes when the facial primes contained only gender information. The results showed that gender stereotypes were activated. In Experiment 2, the facial primes contained both gender category and expression information. The results indicated that gender stereotypes were not activated. Experiment 3 required the participants to make emotion, gender, (...) or impression decisions concerning the facial primes before the lexical decision task. The results showed that gender stereotypes were not activated in emotion and impression decisions conditions, whereas stereotypes were activated in gender decisions condition. These finding suggest that facial expressions can inhibit automatic activation of gender stereotypes, unless the perceivers perform gender categorization processing to prime f... (shrink)

The issue of emotion contagion has been gaining attention. Humans can share emotions, for example, through gestures, through speech, or even through online text via social media. There have been computational models trying to capture emotion contagion. However, these models are limited as they tend to represent agents in a very simplified way. There exist also more complex models of agents and their emotions, but they are not yet addressing emotion contagion. We use a more psychologically realistic and better validated (...) model – the Clarion cognitive architecture – as the basis to model emotion and emotion contagion in a more psychologically realistic way. In particular, we use Clarion to capture and explain human data from typical human experiments on emotion contagion. This approach may open up avenues for more nuanced understanding of emotion contagion and more realistic capturing of its effects in different circumstances. (shrink)

This paper explores the intersections of literary theory and ancient philosophy, with a specific focus on how these disciplines enhance our understanding of sacred texts. It examines the historical development of classical Chinese literary criticism and its influence on Western thought, particularly through the lens of the early 20th century’s integration of Western literary concepts. This integration, often mediated through Japanese interpretations, provided a new framework for the "scientific study" of ancient Chinese texts, blending traditional Confucian interpretations with Western analytical (...) methods. The paper delves into how cognitive linguistics, especially the conceptual metaphor theory, aids in understanding philosophical views of the heart in ancient Chinese philosophy—as not just the seat of emotions but as a central governing entity analogous to political rulers. By examining this metaphor, the study highlights the profound implications of linguistic and literary frameworks in interpreting the philosophical and spiritual dimensions of ancient texts, offering new insights into their ethical and religious significance. (shrink)

ObjectiveTo elucidate the clinical, radiologic characteristics of Leber’s hereditary optic neuropathy (LHON) associated with the other diseases.Materials and methodsClinical data were retrospectively collected from hospitalized patients with LHON associated with the other diseases at the Neuro-Ophthalmology Department at the Chinese People’s Liberation Army General Hospital (PLAGH) from December 2014 to October 2018.ResultsA total of 13 patients, 24 eyes (10 men and 3 women; mean age, 30.69 ± 12.76 years) with LHON mitochondrial DNA (mtDNA) mutations, were included in the cohort. 14502(5)11778(4)11778 (...) &11696(1)12811(1)11696(1)3460(1). One patient was positive for aquaporin-4 antibody (AQP4-Ab), and two were positive for myelin oligodendrocyte glycoprotein antibody (MOG-Ab). Three patients were associated with idiopathic optic neuritis (ON). Two patients were with compression optic neuropathy. Three patients were with the central nervous system (CNS) diseases. One patient was with proliferative diabetic retinopathy (PDR) and one with idiopathic orbital inflammatory syndrome (IOIS). At the onset, visual acuity (VA) in eighteen eyes was below 0.1, one eye was 0.5, five eyes were above 0.5, while VA in sixteen eyes was below a 0.1 outcome, three eyes experienced moderate vision loss. MRI images showed T2 lesions and enhancement in nine patients who received corticosteroids treatment; additional immune modulators treatment was performed on two patients. None of the patients had relapse during the follow-up time.ConclusionLeber’s hereditary optic neuropathy can be accompanied with multiple-related diseases, especially different subtypes of ON, which were also exhibited with IOIS and compression optic neuropathy for the first time in this cohort. This condition may be a distinct entity with an unusual clinical and therapeutic profile. (shrink)

本书试图从决策行为的分析入手,着重探讨法决策的整个过程。也是尝试从法学的观点来浅显地研究决策行为.

Perceived quality of experience for speech listening is influenced by cognitive processing and can affect a listener's comprehension, engagement and responsiveness. Quality of Experience is a paradigm used within the media technology community to assess media quality by linking quantifiable media parameters to perceived quality. The established QoE framework provides a general definition of QoE, categories of possible quality influencing factors, and an identified QoE formation pathway. These assist researchers to implement experiments and to evaluate perceived quality for any applications. (...) The QoE formation pathways in the current framework do not attempt to capture cognitive effort effects and the standard experimental assessments of QoE minimize the influence from cognitive processes. The impact of cognitive processes and how they can be captured within the QoE framework have not been systematically studied by the QoE research community. This article reviews research from the fields of audiology and cognitive science regarding how cognitive processes influence the quality of listening experience. The cognitive listening mechanism theories are compared with the QoE formation mechanism in terms of the quality contributing factors, experience formation pathways, and measures for experience. The review prompts a proposal to integrate mechanisms from audiology and cognitive science into the existing QoE framework in order to properly account for cognitive load in speech listening. The article concludes with a discussion regarding how an extended framework could facilitate measurement of QoE in broader and more realistic application scenarios where cognitive effort is a material consideration. (shrink)

The doctor in a foreign country is a recurring theme in physician writer Richard Selzer’s stories. In his 2009 novel, Knife Song Korea, Selzer returns to this theme, examining it in depth through the lens of gender. Selzer features the American military surgeon Sloane’s multiple border-crossings, namely, from America to Korea, from health to patienthood, and from sex-exploitation to love. Crossing those visible or invisible borders in the gender and race conscious contexts of medical profession and military in wartime Korea, (...) Sloane finds himself liminally located among various masculine stereotypes. The mixed-race situation in the novel further pushes Sloane to realize the unbearability of the baggage of American manhood as represented in his profession. Selzer’s punishment of Sloane’s border-crossings seems to suggest that physicians, together with patients, are equally likely to be victimized by the macho norms in medicine. (shrink)

As a branch of statistical latent variable modeling, multidimensional item response theory plays an important role in psychometrics. Multidimensional graded response model is a key model for the development of multidimensional computerized adaptive testing with graded-response data and multiple traits. This paper explores how to automatically identify the item-trait patterns of replenished items based on the MGRM in MCAT. The problem is solved by developing an exploratory pattern recognition method for graded-response items based on the least absolute shrinkage and selection (...) operator, which is named LPRM-GR and facilitates the subsequent parameter estimation of replenished items and helps maintaining the effectiveness of item replenishment in MCAT. In conjunction with the proposed approach, the regular BIC and weighted BIC are applied, respectively, to select the optimal item-trait patterns. Simulation for evaluating the LPRM-GR in pattern recognition accuracy of replenished items and the corresponding item estimation accuracy is conducted under multiple conditions across different numbers with respect to dimensionality, response-category numbers, latent trait correlation, stopping rules, and item selection criteria. Results show that the proposed method with the two types of BIC both have good performance in pattern recognition for item replenishment in the two- to four-dimensional MCAT with the MGRM, for which the weighted BIC is generally superior to the regular BIC. The proposed method has relatively high accuracy and efficiency in identifying the patterns of graded-response items, and has the advantages of easy implementation and practical feasibility. (shrink)

Dans les théories traditionnelles de la sociologie du développement, les recherches se concentrent sur deux axes. D’un côté, les théories de la modernisation, qui étudient l’évolution des pays développés, de l’autre, celles du développement, qui s’intéressent aux modèles latino-américains, africains et est-asiatiques. Ces deux axes traditionnels limitent fortement le champ de vision de la sociologie du développement. Nous montrerons que les processus de transition dans les pays socialistes tels que la Chine, l’ex-URSS ou l’Europe de l’Est soulèvent toute une série (...) de débats inédits. Comment analyser la voie de développement propre à des régions et des pays différents ? Comment examiner les relations entre l’État et la société au sein du processus de développement et de transition ? Comment aborder le problème des inégalités sociales au sein de ce processus ? Autant de nouvelles questions – et ce ne sont pas les seules – qui élargissent non seulement le champ de vision de la sociologie du développement, mais qui permettent aussi d’envisager une nouvelle théorie pour cette discipline. Il s’agit d’observer le processus pratique de transition sociale dans les pays de l’ancien bloc communiste. L’objectif ? Restructurer la sociologie du développement autour de trois piliers : les théories de la modernisation, du développement et de la transition.Among the traditional theories in the sociology of development, research generally focuses on two lines. On the one hand, the theories of modernization, which mainly study the evolution of developed countries, on the other hand, the theories of development, which are interested in the patterns spread out by Latin America, Africa and East Asia. Those two directions set serious restrictions on the sociology of development’s scope. We’ll show that the transition processes of socialist countries such as China, ex-USSR or Eastern Europe actually raise a whole series of new debates. How should we analyze the specific way of development of countries or areas that are different ? How examine the relations between State and society during the development and transition process ? How should we deal with the issue of social inequalities during this process ? These new interrogations – and many others – do broaden the sociology of development’s horizons, but also help us build up a new theory for the discipline. We must scrutinize the practical process of social transition in the countries which were part of the former communist bloc, and, in so doing, rebuild the sociology of development on three pillars : the theories of modernization, of development and of transition. (shrink)

Ben shu wei wo she chong dian tu shu hua xia wen ku ru xue shu xi zhong di yi ben. Gai shu yi jian ming de wen zi gou le le Gu Yanwu, Wang Fuzhi, Huang Zongxi san wei Ming mo da ru sheng huo de shi dai bei jing, hong ru de sheng ping jing li, ta men de xue shu zao yi (zhu yao zhi ta men zai ru xue fang mian de cheng jiu), cheng yu jiao (...) you yi ji san wei zai li shi shang de di wei he gong xian, ta men ren sheng de kan ke du lai ling ren bu sheng xi. (shrink)

The application of mobile health holds promises of achieving greater accessibility in the evolving health care sector. The active engagement of private actors drives its growth, while the challenges that exist between health care privatization and equitable access are a concern. This article selects the private internet hospital in China as a case study. It indicates that a market-oriented regulatory mechanism of private mobile health will contribute little to improving health equity from the perspectives of egalitarians and libertarians. By integrating (...) the capability approach and the right to health, it is claimed that mobile health is a means of accessing health care for everyone, where substantive accessibility should be emphasized. With this view, this article provides policy recommendations that reinforce private sector engagement for mobile health, recognizing liberty, equity, and collective responsibility in the Chinese context. (shrink)

BackgroundDue to causing inability of self-regulation and executive functions such as directed attention and visual searching for relevant information, mental fatigue impairs skilled performance in various sports. On the other hand, natural scenes could improve directed attention, which may considerably benefit visual searching ability and self-regulation. However, nature exposure as a potential intervention to improve skilled performance among mentally fatigued athletes has not been discussed thoroughly.PurposeTo propose the potential intervention for the impairment of skilled performance among mentally fatigued athletes and (...) generate a framework for future studies.MethodsA narrative review was applied to search broadly across disciplines, retrieving literature from several databases.ResultsThirty-three works of literature including 39 experiments were obtained. Finally, a conceptual framework was built regarding the effect of nature exposure intervention on skilled performance in athletes for future studies.ConclusionThree theories could be potentially integrated to be a conceptual framework and explain the mechanism of preventing prior mental exertion. Future studies could examine more on the duration of the intervention. (shrink)

Pantographs are important devices on high-speed trains. When a train runs at a high speed, concave and convex parts of the train cause serious airflow disturbances and result in flow separation, eddy shedding, and breakdown. A strong fluctuation pressure field will be caused and transformed into aerodynamic noises. When high-speed trains reach 300 km/h, aerodynamic noises become the main noise source. Aerodynamic noises of pantographs occupy a large proportion in far-field aerodynamic noises of the whole train. Therefore, the problem of (...) aerodynamic noises for pantographs is outstanding among many aerodynamics problems. This paper applies Detached Eddy Simulation to conducting numerical simulations of flow fields around pantographs of high-speed trains which run in the open air. Time-domain characteristics, frequency-domain characteristics, and unsteady flow fields of aerodynamic noises for pantographs are obtained. The acoustic boundary element method is used to study noise radiation characteristics of pantographs. Results indicate that eddies with different rotation directions and different scales are in regions such as pantograph heads, hinge joints, bottom frames, and insulators, while larger eddies are on pantograph heads and bottom frames. These eddies affect fluctuation pressures of pantographs to form aerodynamic noise sources. Slide plates, pantograph heads, balance rods, insulators, bottom frames, and push rods are the main aerodynamic noise source of pantographs. Radiated energies of pantographs are mainly in mid-frequency and high-frequency bands. In high-frequency bands, the far-field aerodynamic noise of pantographs is mainly contributed by the pantograph head. Single-frequency noises are in the far-field aerodynamic noise of pantographs, where main frequencies are 293 Hz, 586 Hz, 880 Hz, and 1173 Hz. The farther the observed point is from the noise source, the faster the sound pressure attenuation will be. When the distance of two adjacent observed points is increased by double, the attenuation amplitude of sound pressure levels for pantographs is around 6.6 dB. (shrink)

The development of the Niujiao Qin for contemporary cultural transmission in Aba Prefecture, China, is a multifaceted task that includes cultural heritage protection, adaptation, and rejuvenation. Significant changes in the structure, tuning system, and musical performance of the Niujiao Qin occurred between AD 618 and 1980, reflecting the region's rich cultural context. These transformations contributed to cultural contacts, artistic manifestations, and larger socio-cultural tendencies. Since 1980, significant progress has been made in Tibetan music culture, academic trends, and instrument reform, demonstrating (...) efforts to revitalize traditional heritage while incorporating new ideas. The Niujiao Qin's evolution demonstrates the complex interplay of tradition, innovation, and globalization in Aba Prefecture's cultural scene. The challenges include preserving the instrument's cultural core, combining tradition with modern demands, and rekindling enthusiasm among younger generations. By embracing tradition and innovation, encouraging collaboration, and engaging in education and outreach, stakeholders can effectively manage these hurdles and ensure Niujiao Qin's continued life and relevance in the cultural environment of Aba Prefecture. (shrink)

Philip J. Ivanhoe's translation of Sun Tzu's _Art of War_ will be warmly embraced by students. His discussion in the Introduction about the text’s dating and authorship, as well as Chinese attitudes towards things military, is concise, informative, and up-to-date. The translation itself is a marvel--its language is simple and direct, making it immensely readable and clear.--Keith Knapp, is Westvaco Professor of National Security Studies, Department of History, The Citadel, The Military College of South Carolina.

v. 1. Tan suo zhe dao lu de tan suo -- v. 2. Lukaqi yu Makesi -- v. 3. Makesi zhu yi zhe xue ji ben wen ti yan jiu -- v. 4. Makesi zhu yi zhe xue jing dian wen xian yan jiu.

本书内容涵盖执政党的政策与法律的关系,法的阶级性与社会性的关系,马克思主义关于法的概念和本质的基本原理,法是“理”与“力”的结合,法的作用与价值,民主与法制的关系,依法治国的治国方略以及对有关法学思潮 的评析等。.

Like Machiavelli's The Prince and the Japanese Book of Five Rings, Sun Tzu's The Art of War is as timely for business people today as it was for military strategists in ancient China. Written in China more than 2,000 years ago, Sun Tzu's classic The Art of War is the first known study of the planning and conduct of military operations. These terse, aphoristic essays are unsurpassed in comprehensiveness and depth of understanding, examining not only battlefield maneuvers, but also relevant (...) economic, political, and psychological factors. Indeed, the precepts outlined by Sun Tzu regularly applied outside the realm of military theory. It is read avidly by Japanese businessmen and was touted in the movie Wall Street as the corporate raider's bible. Providing a much-needed translation of this classic, Samuel Griffith has made this powerful and unique work even more relevant to the modern world. Including an explanatory introduction and selected commentaries on the work, this edition makes Sun Tzu's strategical and tactical principles accessible not only students of Chinese history competition. (shrink)

1. Huai hai yi tan ; Si shu jin yu -- 2. Zuo cui ti ping -- 3. Zhuang yi yao shan -- 4. Sun Shanfu du xue wen ji ; Xue kong jing she shi gao ; Lun xia xi guan shi zhu sheng xi wen ; You xin yao cao ; Ji yi ; Sun Ying'ao bei ke ji yi.

재야지도자이자 한국의 정신적인 지도자였던 고 함석 헌 선생과 장준하 등 한국 지성인들과의 만남을 소개 했다.

Simpson’s paradox (SP) is a statistical phenomenon where the association between two variables reverses, disappears, or emerges, after conditioning on a third variable. It has been proposed (by, e.g., Judea Pearl) that SP should be analyzed using the framework of graphical causal models (i.e., causal DAGs) in which SP is diagnosed as a symptom of confounding bias. This paper contends that this confounding-based analysis cannot fully capture SP: there are cases of SP that cannot be explained away in terms of (...) confounding. Previous works have argued that some cases of SP do not require causal analysis at all. Despite being a logically valid counterexample, we argue that this type of cases poses only a limited challenge to Pearl’s analysis of SP. In our view, a more powerful challenge to Pearl comes from cases of SP that do require causal analysis but can arise without confounding. We demonstrate with examples that accidental associations due to genetic drift, the use of inappropriate aggregate variables as causes, and interactions between units (i.e., inter-unit causation) can all give rise to SP of this type. The discussion is also extended to the amalgamation paradox (of which SP is a special form) which can occur due to the use of non-collapsible association measures, in the absence of confounding. (shrink)

_role, especially in learning, and through devising hybrid neural network models that (in a qualitative manner) approxi-_ _mate characteristics of human consciousness. In doing so, the paper examines explicit and implicit learning in a variety_ _of psychological experiments and delineates the conscious/unconscious distinction in terms of the two types of learning_ _and their respective products. The distinctions are captured in a two-level action-based model C_larion_. Some funda-_ _mental theoretical issues are also clari?ed with the help of the model. Comparisons with (...) existing models of conscious-_. (shrink)

Most of the work in agent-based social simulation has assumed highly simplified agent models, with little attention being paid to the details of individual cognition. Here, in an effort to counteract that trend, we substitute a realistic cognitive agent model (CLARION) for the simpler models previously used in an organizational design task. On that basis, an exploration is made of the interaction between the cognitive parameters that govern individual agents, the placement of agents in different organizational structures, and the performance (...) of the organization. It is suggested that the two disciplines, cognitive modeling and social simulation, which have so far been pursued in relative isolation from each other, can be profitably integrated. (shrink)